Structural Capital and Financial Results: A Case Study

• Main Authors: Santos-Rodrigues, Helena, Pereira-Rodrigues, Guiomar
• Format: Conference Proceeding
• Language: English
• Subjects: Case studies; Corporate culture; Employees; Financial performance; Globalization; Human capital; Intellectual capital; Knowledge; Likert scale; Logistics; Studies
• ISSN: 2049-0933; 2049-0941

Knowledge is the most valuable asset that a human being can have, because it is through him that opens horizons and makes way. It is the knowledge that drives life, is something that is present in the lives of people from all ages, for all that humanity has made up to today is the result of his knowledge. The developments in the business world, too, have its basis in knowledge. Organizations are to become, increasingly aware of the importance of knowledge, largely due to the changing environment and the ongoing process of globalization. Therefore, currently, taking into account the overall paradigm, successful companies are those that use knowledge as a key resource. This Case Study aims to determine whether Structural Capital is presented and valuated in a small company working in the logistics sector, and if it has an impact on the financial performance. Considering this, we have developed a Case Study that utilises a pragmatic and unique, holistic and exploratory approach. Data collection was carried out mainly through interviews and observation centred on Structural Capital and on the financial performance, conducted on two elements from different levels of authority and responsibility within the company, a director and an operation employee. A Likert scale of 5 points was used, and the study concluded that both participants interviewed, shared a similar point of view about Structural Capital and the financial performance. It was also concluded that the company evaluated is Structural Capital, in particular, the follow elements: the culture and the organizational characteristics had impact in the financial performance of a firm, and the company had a positive result over the years, although yields have stagnated recently, and expenses have increased due to the current international crisis. Consequently, it was concluded that in those companies, Structural Capital was valuated and the case study suggests that there is a relationship with financial performance.